Los Angeles property-tax appeal evidence packet

Check your address first (free)

Type the address the way the county spells it: house number, direction letter if any, street, ZIP. The check asks the county's public parcel map directly from your browser and runs the same selection rules as the paid packet. It shows whether your parcel is found and how many support rows survive. It does not show the rows themselves; the packet does.

What you get

• Your parcel on the 2026 roll. Assessor's ID (AIN), building size, bedrooms, bathrooms, year built, land value, improvement value, total, and the base years the county carries for land and building.
• Up to ten support rows. Nearby plain single-family parcels the assessor re-valued after a change of ownership recorded in 2024 or 2025, within 1,000 metres and within 25% of your building size, with the county's enrolled land, improvement and total values and the value per square foot. Land and building base years must match, no unit numbers, and rows under half the local median per square foot are set aside as likely family transfers or partial interests.
• RP-87 field by field. Every box the county's decline-in-value review asks for, with the value from the roll next to it, and the two comparable-sale rows pre-drafted from the best support rows, each marked with what still needs confirming.
• AAB-100 Box 4, column A. Land, Improvement and Total "Value on Roll" as the county enrolled them, plus the filing window, the fee and where to file online.
• The same packet as JSON. Copyable, for a spreadsheet or a tax preparer.
• Honest gaps stated. Sales recorded January to March 2026 are not on the roll yet; add those yourself from a listing or the deed. If the roll holds fewer than three support rows for your address, the packet says so instead of padding the table, and the free check above tells you before you pay.

Public sample

One real address, read from the county map on 9 September 2026: a 1,685 sq ft house built in 1947 in ZIP 90045, 2026 roll value $649,310, base year 1992. Ten nearby single-family parcels the assessor re-valued after a change of ownership survived the filters. This is the support table a buyer gets, unchanged.

Arithmetic reference, not a valuation: the median of these ten is $918 per sq ft. The opinion of value you write on either form is your own.

• Open the sample as a CSVA plain spreadsheet file. It opens in Excel, Numbers or Google Sheets.
• The same sample as JSONThe full packet shape: subject, support rows, filters, RP-87 and AAB-100 fields.

Source: County of Los Angeles, LA County Parcel Map Service, accessed 2026-09-09. Used under the county eGIS terms, which allow copying and commercial use with a citation. The service holds no owner or taxpayer names, and we print none.

Where the rows come from, and what they are

• The county map, not a listing site. The Assessor publishes every parcel's 2026 roll values and base years. When a home changes hands, the Assessor re-values it, normally at the purchase price under Revenue and Taxation Code section 110(b), and both base years move to the new year. Base year 2026 means the change was recorded in 2025; base year 2025 means 2024. That is the machine-readable trace of a recent sale.
• An enrolled value is not a confirmed sale price. The roll shows no sale date and no deed. Before you cite a row on a form, confirm it on the recorded deed or a listing. The packet marks every row this way and drafts the RP-87 comparable lines with that caveat built in.
• Why the filters are strict. Condos, planned-unit homes, duplexes, parcels with unit numbers and parcels whose land and building base years differ are left out, because the Assessor treats them differently and an appeals officer will too. Very low values per square foot are set aside because they are usually transfers between relatives or partial interests, not market sales.

How to file

1. Free first: the Decline-in-Value Review, form RP-87. File between July 2 and November 30, 2026 at assessor.lacounty.gov/decline-in-value, or by mail to the Assessor at 500 West Temple Street, Room 286, Los Angeles, CA 90012-2770. No fee. It asks for two comparable sales as close to January 1, 2026 as possible and none after March 31, 2026; it is still accepted without them.
2. Keep your rights: the formal appeal, form AAB-100. Same window, due November 30, 2026, filed at lacaab.lacounty.gov, $46 non-refundable fee. If the Assessor's findings have not arrived by October 1, 2026, file it anyway; you can withdraw later. Column B, your opinion of value, must be your own number or the application is rejected. Evidence can be uploaded later.
3. Burden of proof. For an owner-occupied single-family home, the Assessor must justify the value at the hearing, not you. Tick that box on the AAB-100.

What this is not